S Corporation Dissolution

[KMACK]

When an S Corporation is dissolved mid-year, is the tax return due date for that year still March 15th of the following year or is it due sooner?  I have a client who dissolved an S Corporation 07/20/2022 and want to make sure we file on time.  Thank you.

[dkh · Accepted solution]

IRS.gov  Form 1120-S Instructions, Page 3, When to File........... A corporation that has dissolved must generally file by the 15th day of the 3rd month after the date it dissolved. 

[KMACK]

Thank you for the reply. Would I use the 2021 tax forms since the 2022 forms are not available yet?

[dkh]

Yes use 2021 forms - cross out 21 write in 22.  Will have to paper file. 

[sjrcpa]

Or request an extension and wait for 2022 forms.